Taxpayers have the right to:
- File a separate return even if they’re married.
- Review the entire tax return before signing a joint return.
- Review supporting documents for a joint return.
- Refuse to sign a joint return.
- Request more time to file their tax return.
- Get copies of prior year tax returns from the IRS.
- Seek independent legal advice.
Taxpayers also have the right to request relief from the liability shown on a joint return. This is known as innocent spouse relief. Here are a couple of examples:
Example 1:
- A taxpayer signs a joint return with their spouse.
- The taxpayer thought their spouse paid all taxes due.
- The IRS contacts the taxpayer because the taxes shown on the joint return were not paid.
Example 2:
- The taxpayer signs a joint return with their spouse.
- The taxpayer didn’t know about their spouse’s unreported income or erroneous deductions.
- The IRS adjusted the taxes due because of their spouse’s improper items.
To apply for Innocent Spouse Relief, a taxpayer fills out Form 8857, Request for Innocent Spouse Relief.
This article appears courtesy of Tax Tip 2017-62, October 19, 2017 - from IRS.gov
If you have questions about Innocent Spouse Relief or your business or personal tax return, contact our team at 216.831.0733 or info@zinnerco.com. We are happy to help and ready to start the conversation.
